GST

GST registration, returns, input tax credit and practical compliance.

StateTopic

GST

344 articles

GTA Invoice Particulars under Rule 54(3)2026-10-27

GTA Invoice Particulars under Rule 54(3): A Consignment-to-Invoice Verification Workflow

Check GTA road-freight invoice particulars under Rule 54(3), with consignment, vehicle, weight, route and tax-liable-person evidence reconciled before posting.

By Team assureOffice

Passenger Tickets as GST Invoices2026-10-27

Passenger Tickets as GST Invoices: Rule 54(4), Limited Relaxations and Expense Reconciliation

Review passenger-transport tickets under Rule 54(4), separating permitted invoice relaxations from the remaining particulars, amount checks and credit analysis.

By Team assureOffice

GST Invoicing Between Distinct Persons2026-10-27

GST Invoicing Between Distinct Persons: Rule 47’s Specified-Supplier Proviso and Quarter Controls

Apply Rule 47’s distinct-person service-invoicing proviso only to its specified suppliers, keeping supply dates, book entries and quarter evidence separately traceable.

By Team assureOffice

GST Invoices from Banks and Insurers2026-10-27

GST Invoices from Banks and Insurers: Rule 54 Document Relaxations and a Recipient Reconciliation

Review financial-sector GST invoices under Rule 54(2), distinguish permitted document relaxations from missing tax particulars, and reconcile charges without duplicates.

By Team assureOffice

GST Document Presumptions2026-10-27

GST Document Presumptions: Section 144, Prosecution Evidence and a Quantified Rebuttal File

Identify when CGST section 144 applies, distinguish a rebuttable presumption from conclusive proof, and build document-specific factual and numerical responses.

By Team assureOffice

GST Electronic Evidence2026-10-27

GST Electronic Evidence: Section 145 Certificates, Export Provenance and Reconciled Document Packs

Prepare GST electronic evidence with an identifiable export, production history, device particulars and reconciliations that explain the numbers submitted.

By Team assureOffice

Reverse-Charge Payment Vouchers2026-10-27

Reverse-Charge Payment Vouchers: Section 31(3)(g), Rule 52 Fields and Supplier-Payment Reconciliation

Prepare reverse-charge payment vouchers under section 31(3)(g) and Rule 52, separating supplier payments, tax amounts, self-invoices and financial-year numbering.

By Team assureOffice

GST Expert Assistance2026-10-27

GST Expert Assistance: Section 153 Authority, Technical Scope and Testing the Report’s Calculations

Review GST expert assistance under section 153 by checking officer authority, technical scope, assumptions, source data and the distinction between findings and tax conclusions.

By Team assureOffice

GST Information Safeguards2026-10-27

GST Information Safeguards: Section 152 Publication Consent, Hearing Rights and the Evidence Response

Separate GST information publication from its use in proceedings, applying section 152 consent and hearing safeguards with an evidence-based response file.

By Team assureOffice

GST Departmental Samples2026-10-27

GST Departmental Samples: Section 154 Receipts, Batch Identity and Stock-Reconciliation Controls

Handle GST departmental sampling under section 154 with officer-authority evidence, receipts, batch quantities and a stock trail without inventing tax consequences.

By Team assureOffice

GST Advance Ledgers under Rule 56(3)2026-10-27

GST Advance Ledgers under Rule 56(3): Receipts, Supplier Payments and Invoice-Adjustment Controls

Reconcile advances received and paid separately, trace invoice allocations and refunds, and keep the Rule 56(3) record distinct from the tax-liability decision.

By Team assureOffice

GST Party and Storage Records2026-10-27

GST Party and Storage Records: Rule 56(5) Address Evidence, Transit Stock and Undocumented Locations

Build supplier, customer and storage-location records under Rule 56, linking complete addresses and transit stock to valid documents and traceable quantities.

By Team assureOffice